https://www.taxtmi.com/caselaws?id=333943 Refund under Notification No. 41/2007-ST was held admissible for terminal handling charges and bills of lading services used for export of goods, as those services were covered by the settled position and not excluded as port services. Refund for courier services was also allowed because omission of the IEC code was treated as a rectifiable defect that had been cured. On GTA services, admissibility was not disputed, but refund was denied only for alleged lack of correlation between lorry receipts and exported goods; that evidentiary issue required fresh verification, so the matter was remanded for reconsideration on documents. en-us Mon, 26 Sep 2016 00:00:00 +0530 Fri, 28 Oct 2016 13:05:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333943 Refund under Notification No. 41/2007-ST was held admissible for terminal handling charges and bills of lading services used for export of goods, as those services were covered by the settled position and not excluded as port services. Refund for courier services was also allowed because omission of the IEC code was treated as a rectifiable defect that had been cured. On GTA services, admissibility was not disputed, but refund was denied only for alleged lack of correlation between lorry receipts and exported goods; that evidentiary issue required fresh verification, so the matter was remanded for reconsideration on documents. Case-Laws Service Tax Mon, 26 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333943